Page 105 - Hudson CAFR Report 2018
P. 105
HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO
SCHEDULES OF REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF THE DISTRICT'S PROPORTIONATE SHARE OF
THE NET PENSION LIABILITY
SCHOOL EMPLOYEES RETIREMENT SYSTEM (SERS) OF OHIO
LAST FIVE FISCAL YEARS
2018 2017 2016 2015 2014
District's proportion of the 0.29791068% 0.30361027% 0.30686400% 0.30701700% 0.30701700%
net pension liability
District's proportionate share of the $ 17,799,504 $ 22,221,471 $ 17,509,957 $ 15,537,956 $ 18,257,316
net pension liability
District's covered payroll $ 9,503,179 $ 9,477,429 $ 9,238,209 $ 8,921,306 $ 7,335,853
District's proportionate share of the 187.30% 234.47% 189.54% 174.17% 248.88%
net pension liability as a percentage of its
covered payroll
Plan fiduciary net position as a percentage 69.50% 62.98% 69.16% 71.70% 65.52%
of the total pension liability
Note: Information prior to 2014 was unavailable. Schedule is intended to show information
for 10 years. Additional years will be displayed as they become available.
Amounts presented for each fiscal year were determined as of the
District's measurement date which is the prior year-end.
SEE ACCOMPANYING NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION
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